M/S. San Saht Gas Agency vs. Assistant Commissioner (St)

[ 3446 ] HIGH COURT FOR THE STATE-OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) MoNDAY,THE SEVENTH D4Y -g!-Ly!Y rWO THOUSAND AND TWENTY FIVE eftseur THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HoNouRABLE sn.rii iusrlcE RENUKA YARA WRIT PETITION NOS: 18077 18080 18083 18091 18125 18133 18161&18 182 0F ""*"i;;'AMANA.*'E-?",f#yfll:n#d"f"zfrfl #i"iilh:xffi ) SUNEEL KUMAR' Housing SocietY,MLl ...PETITIONER AND 1 The Assistant Commissioner (ST)' Jubliehills ll Circle' Paniagutta Division' Telangana The Union of lndia, ReP by the Secretary, Ministry of Finance' No 136-4' North Block, New Delhi- 110001 The State of Telangana, Rep by the Princlpa n"i"-nJJtcr-tt) D6partment' Telangana sec I Secretary to Government, . retariat Brilding, HYderabad' PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in tn" 'ffiO"''t tf"O tfrerewitfr' the High Court may be pleased to issue an appropriate wiit" o'0"' or Direction more paiicularly in the nature of MAN DAMUS declaring m"'ltliol'"it'nJ i Ii irltponoent in passing the impu g ned order dated 21to8t2o24 p;;;i i"i t-n"-v"r, '20.19-2020, as improper, illegal' ;;l;d;;r"t. ano unsigried and consequently set aside the same 3 Telangana ...RESPONDENTS lA NO: 1 OF 2025 /- SGST Petition under Section 151 CPC praying. that h the circumstances stated in the affidavit fired in support "r in" parti""-in"-Higr",court may be pleased to grant stay of collection of the t"t'iOitp'i"J-iai'of Rs a-'58'576/- CGST and Rs 4'58'576 Counsel for the Petitioner: SRI' MUKTINUTALAPATI RAMACHANDRA MURTHY 2025 -- !9111e]!o1 ttre Respondent Nos.1&3: SRI T. CHA|TANYA KIRAN AGp REPRESENTING FOR SRI SWAROOP OORILL;'3;;C,AI GOVI PIEAdET fOr StAtE Tax 9lyl::]Ig the Respondelt I{o.2: SRt GAD| PRAVEEN KUMAR Dy. SOLICITOR GENERAL OF INDIA WRIT PETITION NO : 18080 OF 2025 Between: M/s. Shriyan polvm Telangana - 503230 Kumar. ers, Sy No.245lp.1,p2. Keshapur Village, Nizamabad, , xep., by its Managing parther M;. "K;il;Eij;1,:, AND 1. ...PETITIONER ...RESPONDENTS 2 .) 4 A 3:HEf."t t"lansana, Department of Revenue (c.T.) Rep., by it principat Appe',ate Joint commissioner of State Tax. secunderabad Division, Sth Froor, C.T. Complex, Nampally, Hyderabad. Assistant commissioner, (s.TXFAC), Nizamabad r and il circre, Nizamabad. State Tax Officer, Nizamabad 1 and 2, Nizamabad. Union of !dj1.rep. by its principalSec-retary, Government of lndia, Ministrv of Frnance. 3rd Floor. Jeevan Deep Britd,"d, d;;;;"ii;;; New Dethi_.' 1o ob1 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Gourt may be pleased to issue an appropriate Writ Order or Direction, more particulprly in the nature of MANDAMUS dectaring that the impugned Assessment Order in DRC_07 under section 73 and attachment to DRC-07 dated 30.04.2024 passed by the 4th Respondent for the period 2018-19 vide reference 2D360424O945644 under GST Acts, 2017, without electronically generated DlNs and also without the signature on show cause notice in DRC-01A and DRC-01 and summary of the order in DRC_07 either manually or digitally as invalid and deemed to have never have issued, violative of the principles of natural justice arbitrary, capricious, and consequen v set aside the order passed by the 2nd respondenUappellate authority dated 29.04.2025 as illegal and arbitra ry lA NO: 1 oF 2025 Petition under section.i 5l cpc praying that in the circumstances stated in the affidavit fired in support.of the pelition, in""Hig, iorrt may be preased to grant stay of a[ further proceedings, incruding recov-ery-ot tax, interest and penarty, pursuant to the impugned assessment order dated 30 .o4.2n24 prr.J [vir," +t Respondent vide reference 2D36o424og4s644-;; as confirmed by the 2nd respondent order dated 29.04.2025 for the period 2018-19 unoe, codrl sctr the petitioner will be put irreparable loss and severe Acl 2017 as otherwise hardshiP Counsel for the Petitioner: SRI' VENKATRAM REDDY MANTUR Counsel for the Respondent Nos"l TO 4: SRIT' CHAITANYA KIRAN AGP REPRESENTING FoR sRl ;w;iijdp oonrur-l Special Govt Pleader for State Tax \ Counsel forthe Respondent No's: SRlbADl PRAVEEN KUMAR DY' ioltctron GENERAL QF INDIA WRIT PETITION NO: 18083 oF 2025 ""*""J:'AMANA'-"[r?{#ifi#f:fft Hq ji jijr}:*1'??jbffi } SUNEEL KUMAR' Housing Society'MlA Colony' Eanlara nrrrs' t rv\r ...'ET.TIONER AND l.TheAssistantCommissioner(ST)'JubliehillsllCircle'PanjaguttaDivision' 2 Telangana. The I lnion of lndia, Rep. by the Secretary' Ministry of Finance' No'136-A' mortf elocL, New Delhi- 1 10001 ' H?"'"'35(S',lft ll5g3:ft ,.I?tf J,:l?5ll3B3l":3ilt'3ff ',5?'31[",lLT'i'ij'' J Telangana IA NO:1 oF 2025 ...RESPONDENTS t petition under Articte 226 0t the constitution of lndia 'jrrying that ,in- the circumstances stated in tn"lffiO'"'t tlf"O tfrerewitn' the High Court may be pleased to issue an appropriate Writ' OrAer or Direction more pa"rticularly in the nature of MANDAMUS declaring tn"'utiioi "tine tst ResponOent in passing the impugned order dated 25.02.2025;;;; i"i t't-vear'2o2o-2o21' as improper' illegal' ;;;;r;;L"t. "na 'ntign"o and consequentlv set aside the same Petition uhder Section 1 51 CPC praying that in the circumstances stated in the affidavit filed in support'"r tnt J**J"' iry ry{-":'rt mav be pleased to grant stay of collection of the ."io"b,iJ iJ'9LT: L3l'I-?1 CGST and Rs'3'35'871 /- SGST and proposed int",".t-oint z,io'aor r- CGST and Rs' 2'36'361 /- SGST ;;;s;il#njtiv of ns. 33,587 t- cGSr and Rs' 33'587 /- SGSr Counsel for the Petitioner:SRl' MUKTINUTALAPATI RAMACHANDRA MURTHY I 99111"_llg tte Respondent Nos.1&3: SRt T. CHA|TANYA KTRAN AGp RE'RESENTING FOR SRr SWAROO, ooiiiLa 3p"ciar covt pleader for stare 9:yr:lIg th_e Respondeltlrlo.2: sRt GAD! PRAVEEN KUMAR Dy. SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 1809 10F 2025 Between: M/s \ . M. Bhaskar, Contractor ;;g,.[]p;i[,];":3iE?i,':* ?J,3?i,L?l ii,l{0y,,,fln"i, f,"?,,1"8?1,o.,:,X?: Divi Mr. AND 1 ...PETITIONER ...RESPONDENTS 2 J Ii:in:T'S:b:iT2i,.:",?"r':!.&,[{6!ij?,?,-ff 5a*%0,1,?:y:,." Mahabubnagar District, Telangana_ 5091 25. ;i",'A''ffi[:',?jpf !,1;E jfl".JJJE,:i[i,g3i,.:ru:",ii,?"i",1:::eHffi :l Iil"iteo|$fl f , iifidor,,. Secretary (Finance), Ministry or Finance, Norrh circumstances stated in the affida Petition under Article 226 of the C vit filed th onstitution of India prayin g that in the erewith, the High Court may be pleased MANDAIVUS dectaring that the impugned Ex-Parte Assessm qnt Order passed by the First Respondent vide Reference No. 2D360824061365 ,,dated 18t0812024, for the Financial Year 2019 -20, under the CGST and SGST Acts, 2017, which does not contain any signature/digital signature and is an unsigned order, which does not contain DlN, which was passed pursuant to a show cause notice which itself does not contain either signature/di gital signature or DlN, without serving show cAuse notice, without issuing personal hearing notice, and imposing double taxation, is invalid, non-est, deemed to have never been issued, contrary to law and illegal and consequen y set aside the same lA NO: 1 oF 2025 7 Petition under section -1 5'1 cpc praying that in the circumstances stated in the affidavit fired in support of the .pelition, ir,""uigh'cor.t may be preased to grant stay of all further proceedings, including .."or"ry of ir*, pursuant to the impugned Ex-Parte Assessment order passed uf tne rirsi Responoent vide Reference No. 2D3608240613657, dated 18;/0812024, ,to. tn" iin"icirt year 2019 -20, under the CGST and SGST Acts, 2017. Counsel for the Petitioner: SRl. G NARENDRA CHETW Counsel for the Respondent Nos.1&2: SRI T' CHAITANYA KIRAN AGP REPRESENTING FOR SRI SWAROOP OORILLA Special Govt Pleader for state Tax Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR DY' SOLICITOR GENERAL OF INDIA WRIT PETITION\ O: '18125 OF 2025 Between: M/s.Co-OperativeElectricSupplyS-o-c]ety-Limited,T-5-5,TahsilRoad' Sitcirri,-ni-irnni sircttta, Tetan!ina-50530i Represented by it s Managing Directoi, Vii'ender Reddy Potu, S/o Ramaiah Potu .,.PETITIONER AND 1 . The State of Telangana, Represented by itsPrincipal Secretary to ' eoreiirmint, Reve"nue (cr-it; oepartm6nt, Secretariat, Hyderabad' 2. The Deputy Commissioner (ST)-1, KarimnaS-{-S^IV' 7-1-25, 1st floor' trilankarirmlthota, Karimnagar, Hyderabad- 505001' ...RESPONDENTS Petition under Article 226 of the Constit circumstances stated in the affidavit filed therewi to issue a Writ, Order or Direction more particul -Mandamu+4eela++ng+he-+mBt gne+€hew-€ause-+"1 2D36O124O53381R in Form GST DRC-01 dated 311O1 024, including the attachment to the Show Cause Notice and the consequen tmpugned Order-ln- ution of lndia PraYing that in the th, the High Court maY be Pleased arly one in the nature of a Writ of l2 tr Original bearing Reference No. 2D360524003078M in Form dST DRC-07 dated 0110512024, including the attached proceedings dated 30/04/2024, issued and passed by the 2nd Respondent for the Financial Year 2018-19, as being non-est in the eye of law, lacking authentication and signature as against the provisions of CGSTiTGST Act,2017, and to consequently set aside the same IA NO: 'l OF 2025 Petition under Section 151 CPC prayi ng that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to further stay all proceedings in Pursuance of the impugned Order-ln-Orig inal bearing Reference No. 2D360524003078M in Form GST DRC-07 dated 0110512024' including the attached proceedings dated 3OlO4t2O24, issued and passed by the 2nd Respo 'disposal of the above writ petition ndent for the Financial Year 2018-19 pending Counsel for the Petitioner: SRl. T PRADYOTH Counsel for the Respondent Nos.1&2: SRI T. CHAITANYA KIRAN AGP REPRESENTING FOR SRI SWAROOP OORILLA Special covt Pleader for State Tax WRIT PETITION NO: 18133 OF 2025 Between: \-, M/s. SAN SAHT GAS AGENCY, ATIVIAKUR, MAHABUBNAGAR, Mrs. MADAS SUJATHA. OP NO 18 92 AND 93, SHIVAJI NAGAR, langana- 509'131. Rep by its proprietor, Te ,..PETITIONER AND 1 Assistant Commissioner (ST), Wanaparthy, Gadwal Circle, Nalgonda Division, Telangana. lnion of lndia, Rep. by the Secretary, Ministry of Finance, No.136-A, North Block, New Delhi. State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an bppropriate Writ, Order or Direction more particularly in the nature of J MANDAMUS declaring the action of the 1st Respondent in passing the impugned orcler datecl 27.tJ4.2024 passecl tor the year 201 8-19, as improper, illegal, contrary to facts and unsigned and consequently set aside the same arld pass lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of the total disputed tax of Rs.2,00,176 /- SGST and Rs.2,00,176 /- CGST and pass Counsel for the Petitioner: SRl. EPPA RAKESH REDDY Counsel for the Respondent Nos.1&3: SRI T. CHAITANYA KIRAN AGp REPRESENTING FOR SRI SWAROOP OORTLLA Special Govt pteader for State Tax Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR Dy. SOLICITOR GENERAL OF INDIA WRIT PETITION NO : 18161 0F 2025 Between: AND 1 M/s.VIBRANTAUTOMOBILESINDIAPRIVATELIIUITED,T'2-1851'Fathe. r,ro'n gnaoaOOa. Sanathnaqar, Hyderabad, Telangana, 50001 B Represe-nted orli. n-rir,6rii"a'signito, F ri v'natnall Rao S/o. P. Visweswara Rao Aged a6out 52 Years Occl GM Finance and Accounts \ ...PETITIONER The Deputy Commissioner of State Tax, Secunderabad STU- 2' Secunderabad, Telangana Commissioner of Commercial Taxes, State of Telangana, C T Complex' Nampally, Hyderabad- 500001 State of Telangana, Through Principal Seqr4ary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana ...RESPONDENTS 2 J Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass a writ order or direction' more particularly in the nature of a writ of mandamus declaring the Show Cause Notice dated 27-06-2023 bearing Ref No 2D360623037 406F (Annexure P2) along with its attachment and its consequent Order bearing Reference No. 2D3602250 782231 (Annexure P1) dated 25-02-2025 along with its attachment for the Financial Year 202Ov21 as being void, illegal, arbitrarY, violative of Articles -14, 19, 21 and 265 of the Constitution of lndia, violative of PrinciPles of natural justice, and without authority of law and I Petition under section 1 5'l cPc praying that in the circumstances stated in theaffidavitfiledin.supportofthepetition,theHighCourtmaybepleasedpleased io siay arr further action including collection of tax _pursuant to the Order bearing Reference No.2D36022507822,1 (Annexure P 1) dated 25-02-2025 along with its lA NO: 1 OF 2025 attachment Counsel for the Petitioner: SRl. M NAGA DEEPAK Counsel for the Respondents: SRI T. CHAITANYA KIRAN AGP REpRESENTTNG FOIR SRI SWAROOP OORILLA Special Govt Pleader for State Tax WRIT PETITIONNO:1 8182 0F 2025 Between: AND 1. IA NO: 10F 2025 Petition under S '+',ff U-:.,Hfft'Hfl fi ^'Af X:?:Bi,)gli86,tlofJ,??,yf tlf ffi ; ...PETITIONER 2 Assistant Commissioner (Sft, W)"p lelangana. H,:,Sil, ilJ*B,fteo bv the secretary, 311?itH':1fl*?rs""3,"?J.[]",{ft":?Srsecretarytocovemment,Revenue arthy, Gadwal Circle, Nalgonda Division, Ministry of Finance, No.136_4. North ...RESPONDENTS petition under Articre 226 0f rhe constitution of lndia praying that in the crrcumstances stated in the affidavit riruo *,"r"*itr,"ttre High court may be preased to issue an appropriate writ, oroei oiil;;ti##:, particutarty in the nature or MANDAMUS dectarino ,n"-^r-"j,:T "r ilr" i.iii"rpoidun, in passing the impuqned order dated 18.08.2024 passed.ro. *re yeai-i6i6_zozo. as improper,,ittEgar, contrary to facts and unsigned uno .on."qrliii, *'*,0" the same ea avr e ection 151 CpC praying that in the circum stances stated in rn supp- p ron, rg u may ep eas o gran stay of total disputed lax of Rs.2,36,87 6 /- SGST and Rs.2, 36,876 /- CGST Counsel for the petitioner: SRl. EppA RAKESH REDDY ,' -Counset for the Re5pon?:*.f::l$,_SRt T. cHAtTANyA KTRAN AGp RE'RESENTTNG FOir sRr awAid# ooiiiil3o""rr, Govt preader for state Counsel for the Resoondent N.o.2: SRt GADI PRAVEEN KUMAR Dy. SOLICITOR GENERAL OF INDIA -' ri Y^9' I I\'1YI